Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
